Organizational impact represents the firm-level benefits received by an organization because of IS applications. The organizational impact of IT is realized through business performance (e.g., Brynjolfsson and Hitt, 1996; Kohli and Devaraj, 2003; Kearns and Lederer, 2004; Osei-Bryson and Ko, 2004; Rai et al., 2006), which leads to business value (e.g., Barua et al., 1995; Mukhopadhyay et al., 1995; Tallon et al., 2000; Lee, 2001; Melville et al., 2004). Organizational impact has been measured as competitive advantage and strategic value (Mahmood and Soon, 1991; Sethi and King, 1994), market value, organizational
efficiency and effectiveness, and capacity utilization (Barua et al., 1995). IT resources create economic value by increasing operational efficiencies and creating competitive advantage (Melville et al., 2004; Rai et al., 2006).